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Slip Op. 17-41 Slip Op. 17-41 UNITED STATES COURT OF INTERNATIONAL TRADE IRWIN INDUSTRIAL TOOL COMPANY, Plaintiff, Before: Claire R. Kelly, Judge v. Court No. 14-00285 UNITED STATES, Defendant. OPINION [Denying Defendant’s motion for summary judgment.] Dated: April 12, 2017 Frances Pierson Hadfield, Crowell & Moring LLP, of New York, NY, and Daniel J. Cannistra, Crowell & Moring LLP, of Washington, DC, for plaintiff. Guy R. Eddon and Jamie L. Shookman, Trial Attorneys, U.S. Department of Justice, International Trade Field Office, of New York, NY, for defendant. With them on the brief were Chad A. Readler, Acting Assistant Attorney General, and Amy M. Rubin, Assistant Director. Of counsel on the brief was Michael W. Heydrich, Office of Assistant Chief Counsel, U.S. Customs and Border Protection. Kelly, Judge: The case before the court involves the classification of various hand tools, referred to by the Plaintiff, Irwin Industrial Tools, as locking pliers. Am. Compl. ¶ 15, May 4, 2015, ECF No. 13 (“Am. Compl.”). Defendant, United States Customs and Border Protection (“CBP” or “Customs”), moved for summary judgment on January 6, 2017. Def.’s Mot. Summ. J., Jan. 6, 2017, ECF No. 43 (“Def.’s Mot.”); Mem. Supp. Def.’s Mot. Summ. J., Jan. 6, 2017, ECF No. 43 (“Def.’s Br.”). Plaintiff opposes this motion. Court No. 14-00285 Page 2 Pl.’s Resp. Opp’n Def.’s Mot. Summ. J., Feb. 6, 2017, ECF No. 44 (“Pl.’s Resp.”). For the reasons that follow, Defendant’s motion is denied. BACKGROUND The dispute concerns the proper classification of four styles of Plaintiff’s hand tools: “large jaw locking pliers,” “curved jaw locking pliers,” “long nose locking pliers with wire cutter,” and “curved jaw locking pliers with wire cutter.” Am. Compl. ¶¶ 17(A)–(D); Def.’s Rule 56.3 Statement of Material Facts ¶ 1, Jan. 6, 2017, ECF No. 43-1 (“Def.’s 56.3 Statement”); see Am. Compl. Exs. B–E. Plaintiff is the importer of record of the subject merchandise in the 46 entries at issue, which entered between the period of November 11, 2012 and June 11, 2013. Am. Compl. ¶¶ 3, 7. CBP liquidated all subject entries under subheading 8204.12.00, Harmonized Tariff Schedule of the United States (2013) (“HTSUS”),1 which provides as follows: Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: Hand-operated spanners and wrenches, and parts thereof: Adjustable, and parts thereof. Subheading 8204.12.00, HTSUS, dutiable at 9 percent. Id. Plaintiff timely filed 14 administrative protests challenging CBP’s classification of the subject merchandise under subheading 8204.12.00, HTSUS. Am. Compl. ¶ 9; Def.’s 56.3 Statement ¶ 24. CBP denied Plaintiff’s protests. Am. Compl. ¶ 9; Def.’s 56.3 Statement ¶ 25. 1 All references to the HTSUS refer to the 2013 edition, the most recent version of the HTSUS in effect at the time of Plaintiff’s entries of subject merchandise. See Am. Compl. ¶ 7. The 2012 edition of the HTSUS, in effect at the beginning of the period during which Plaintiff entered the subject merchandise, is the same in relevant part to the 2013 edition. Court No. 14-00285 Page 3 Plaintiff commenced this action to contest CBP’s denial of its protests. Am. Compl. ¶ 1. Plaintiff alleges that the subject merchandise was improperly classified under subheading 8204.12.00, HTSUS, and is properly classifiable under subheading 8203.20.6030, HTSUS, subheading 8203.20.6060, HTSUS, or subheading 8205.70.0060, HTSUS. Am. Compl. ¶¶ 55, 57, 61. Specifically, Plaintiff contends that its long nose locking pliers and curved jaw locking pliers with or without wire cutter features are classifiable under subheading 8203.20.60, HTSUS, Pl.’s Resp. 14–20, 41–49, which provides: Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar hand tools, and base metal parts thereof: Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof. Subheading 8203.20.60, HTSUS, dutiable at 12 cents per dozen plus 5.5 percent.2 Alternatively, Plaintiff contends that its long nose locking pliers, curved jaw locking pliers 2 More specifically, Plaintiff contends that its long nose locking pliers and curved jaw with wire cutter features locking pliers are classifiable under subheading 8203.20.6030, HTSUS, Pl.’s Resp. 14–17, 41–48, which provides: Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar hand tools, and base metal parts thereof: Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof. Other: Other (except parts): Pliers. Subheading 8203.20.6030, HTSUS. Plaintiff argues in the alternative that its long nose, curved jaw, and curved jaw with wire cutter features locking pliers are classifiable under subheading 8203.20.6060, HTSUS, Pl.’s Resp. 17–20, 48–49; which provides: Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar hand tools, and base metal parts thereof: Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: Other: Other (except parts): Other. Subheading 8203.20.6060, HTSUS. Court No. 14-00285 Page 4 with wire cutter features, and curved jaw locking pliers, as well as its large jaw locking pliers,3 are classifiable under subheading 8205.70.0060, HTSUS, Pl.’s Resp. 20–24, 49– 53, which provides: Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Vises, clamps and the like, and parts thereof: Vises: Other. Subheading 8205.70.0060, HTSUS, dutiable at 5 percent ad valorem. Id. JURISDICTION AND STANDARD OF REVIEW The court has “exclusive jurisdiction of any civil action commenced to contest the denial of a protest, in whole or in part, under [Tariff Act of 1930, as amended, 19 U.S.C. § 1515 (2012)],” 28 U.S.C. § 1581(a) (2012), and reviews such actions de novo. 28 U.S.C. § 2640(a)(1) (2012). The court will grant summary judgment when “the movant shows that there is no genuine dispute as to any material fact and the movant is entitled to judgment as a matter of law.” USCIT R. 56(a). In order to raise a genuine issue of material fact, it is insufficient for a party to rest upon mere allegations or denials, but rather that party must point to 3 Both Plaintiff and Defendant state that there are four styles of hand tools at issue in this case, and that those styles are referred to as “large jaw locking pliers,” “curved jaw locking pliers,” “long nose locking pliers with wire cutter,” and “curved jaw locking pliers with wire cutter.” Am. Compl. ¶¶ 17(A)–(D); Def.’s Answer ¶ 17; Def.’s 56.3 Statement ¶ 1. However, in Plaintiff’s response, Plaintiff also references “straight jaw locking pliers,” contending that these styles of pliers are also classifiable within subheading 8205.70.0060, HTSUS. See Pl.’s Resp. 22–23. It is unclear whether Plaintiff’s reference to “straight jaw locking pliers” is an alternate description of one of the four styles of tools that are undisputedly at issue or if this reference is intended to cover a fifth style of tools. To the extent that it is the latter, it is not undisputed that the merchandise at issue includes “straight jaw locking pliers” styles of hand tools. Court No. 14-00285 Page 5 sufficient supporting evidence for the claimed factual dispute to require resolution of the differing versions of the truth at trial. Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 248– 49 (1986); Processed Plastic Co. v. United States, 473 F.3d 1164, 1170 (Fed. Cir. 2006); Barmag Barmer Maschinenfabrik AG v. Murata Machinery, Ltd., 731 F.2d 831, 835–36 (Fed. Cir. 1984). UNDISPUTED FACTS Plaintiff is the importer of record of the subject merchandise in the 46 entries at issue, which entered during the period of November 11, 2012 through June 11, 2013. Am. Compl. ¶¶ 3, 7; Answer to Am. Compl. ¶¶ 3, 7, Aug. 7, 2015, ECF No. 19 (“Def.’s Answer”); Def.’s 56.3 Statement ¶ 22; Pl.’s Resp. Appendix 1, ¶ 22, Feb. 6, 2017, ECF No. 44 (“Pl.’s Resp. Def.’s 56.3 Statement”). CBP liquidated all subject entries under subheading 8204.12.00, HTSUS. Am. Compl. ¶ 8; Def.’s Answer ¶ 8; Def.’s 56.3 Statement ¶ 23; Pl.’s Resp. Def.’s 56.3 Statement ¶ 23. Plaintiff paid all liquidated duties, charges, exactions, and fees on the entries at issue prior to the commencement of this action. Am. Compl. ¶ 5; Def.’s Answer ¶ 5. Plaintiff timely filed 14 protests challenging the classification of the merchandise at issue. Def.’s 56.3 Statement ¶ 24; Pl.’s Resp. Def.’s 56.3 Statement ¶ 24. The subject merchandise consists of four styles of locking hand tools: “large jaw locking pliers,” “curved jaw locking pliers,” “long nose locking pliers with wire cutter,” and “curved jaw locking pliers with wire cutter.” Am. Compl. ¶ 17; Def.’s Answer ¶ 17. Court No. 14-00285 Page 6 All of the subject tools at issue in this case are locking tools, referred to as “locking pliers,”4 Am. Compl. ¶ 15; Def.’s Answer ¶ 15; Def.’s 56.3 Statement ¶ 9; Pl.’s Resp. Def.’s 56.3 Statement ¶ 9, such that the tool may remain locked on an object without applying continuous hand force.
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